When we refer to 'you' or 'your business' in these instructions, we are referring either to you as a business entity (for example, a company) that conducts a business, or to you as the tax agent or public officer responsible for completing the schedule.

This publication is not a guide to income tax law. Contact us or a recognised tax adviser for help if you feel this publication does not fully cover your circumstances.

Publications and services

To find out how to get a publication referred to in these instructions or information about our other services, see More information.

Our commitment to you

We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.

If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the information on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.